Investigation Specialist, Franchise Tax Board Series

California State Personnel Board Specification

Series established April 14, 1977

Scope

This series specification describes three Investigation Specialist classes used by the Franchise Tax Board. Incumbents in these classes are responsible for the conduct of complex, sensitive criminal tax investigations. Investigation Specialists of the Franchise Tax Board perform the full range of peace officer duties and responsibilities in accomplishing their assignments.

Definition of Series

Investigation Specialists, Franchise Tax Board, plan and conduct investigations to detect or verify suspected criminal violations of the California Personal Income Tax, Bank and Corporation Tax, and Homeowners and Renters Assistance laws; investigate other criminal violations affecting the Franchise Tax Board; supervise a tax auditor or group of tax auditors assigned to individual cases; analyze complex business transactions; locate and examine assets and liabilities; gather, assemble, preserve, and report facts and evidence concerning violations; interview, interrogate, and take sworn statements from accused persons, witnesses, and others; analyze and evaluate testimony; make recommendations concerning the prosecution of cases; assist prosecuting attorneys in the preparation and prosecution of cases, and appear as witnesses; cooperate with and secure the cooperation of Federal, State, and local law enforcement agencies; investigate internal Franchise Tax Board affairs; and do other related work.

Entry Level

Entrance to the series at the Investigation Specialist I level is typically gained through the Tax Auditor, Franchise Tax Board, or Compliance Representative, Franchise Tax Board, classes, and the education prescribed in the "Minimum Qualifications."

Definition of Levels

Investigation Specialist I, Franchise Tax Board

This is the training and journey level. Incumbents at first investigate under supervision the less complex and sensitive criminal cases. After knowledge and skills have been developed, incumbents are assigned difficult and sensitive cases, and work with minimal supervision.

Investigation Specialist II (Technical), Franchise Tax Board

This is the superjourney level. Incumbents provide technical support on the most complex investigation cases and conduct the most complex and sensitive criminal tax or employee investigations, and are the technical training and development resource for the investigations program. This level is distinguished from the Investigation Specialist I, Franchise Tax Board, by having responsibility for cases involving issues such as complex refund fraud schemes, sophisticated computer fraud schemes, multilevel income hiding schemes, and politically sensitive cases. Investigations may involve conspiracy by multiple suspects and involve new technologies to avoid detection or rank as the most potentially dangerous cases.

Investigation Specialist II (Supervisor), Franchise Tax Board

This is the working supervisor level. Incumbents may investigate the most difficult and sensitive cases, and supervise the work of a group of Investigation Specialists and other professional staff which may be assigned to a case.

Job Characteristics

All Levels:

Incumbents are required to satisfactorily complete a training course pursuant to the provisions of Penal Code 832 and the POST Certified Basic Investigators Academy prior to the completion of their probationary period. Failure to do so will be considered evidence of unsatisfactory progress and cause for rejection during the probationary period.

Minimum Qualifications

Investigation Specialist I, Franchise Tax Board

Either I

Experience: One year of experience at the Franchise Tax Board performing the duties of a Tax Auditor, Range B, Franchise Tax Board, or Compliance Representative, Range C, Franchise Tax Board. and

Education: Completion of the equivalent of 19 semester hours of course work, 16 hours of which shall be professional accounting courses given by a collegiate-grade residence institution including courses in elementary, intermediate, and/or advanced accounting; auditing; cost accounting and/or tax law; and three semester hours of business law. (Persons who will complete course work require-ments outlined above during the current quarter or semester will be admitted to the examination, but they must produce evidence of successful completion of the curriculum and the prescribed courses before they may be considered eligible for appointment.)

Or II

Experience: Two years of experience performing audit, collection, or investigation duties at a level of responsibility comparable to that of Tax Auditor, Range B, Franchise Tax Board, or Compliance Represen-tative, Range C, Franchise Tax Board, in a State or governmental agency. and

Education: Equivalent to graduation from college with a major in accounting; or equivalent to graduation from college and completion of either:

A. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting, including courses in elementary, intermediate, and/or advanced accounting; auditing; cost accounting and/or tax law; and three semester hours of business law. or

B. The equivalent of 16 semester hours of professional accounting courses given by a collegiate-grade residence institution, including courses in elementary, intermediate, and/or advanced accounting; auditing; cost accounting and/or tax law; and three semester hours of business law.

Investigation Specialist II (Technical), Franchise Tax Board

Investigation Specialist II (Supervisor), Franchise Tax Board

Either I

Experience: Two years of experience in the California state service performing the duties of an Investigation Specialist I, Franchise Tax Board. and

Education: Completion of at least nine semester hours of professional law enforcement courses given by an accredited college or university or equivalent semester hours given by an institution approved by the Council for Private Postsecondary and Vocational Education under the provisions of California Education Code Chapter 3, Part 59, Division 10, including courses in Laws of Evidence, Criminal Court Procedures, and Principles of Investigation.

Or II

Experience: Four years of experience performing investigative duties comparable to that of an Investigation Specialist I, Franchise Tax Board, in a State or governmental agency. and

Education: Equivalent to graduation from college with a specializa-tion in accounting; or equivalent to graduation from college and the completion of either:

A. A prescribed professional accounting curriculum given by a residence or correspondence school of accounting, including courses in elementary, intermediate, and/or advanced accounting; auditing; cost accounting and/or tax law; and three semester hours of business law. or

B. The equivalent of 16 semester hours of professional accounting courses given by a collegiate-grade residence institution, including courses in elementary, intermediate, and/or advanced accounting; auditing; cost accounting and/or tax law; and three semester hours of business law. and

Completion of at least nine semester hours of law enforcement courses given by an accredited college or university or equivalent semester hours given by an institution approved by the Council for Private Postsecondary and Vocational Education under the provisions of California Education Code Chapter 3, Part 59, Division 10, including courses in Laws of Evidence, Criminal Court Procedures, and Principles of Investigation.

Knowledge and Abilities

Investigation Specialist I, Franchise Tax Board

Knowledge of: Purposes, organization, and administration of Franchise Tax Board; policies and procedures relating to tax audit-ing or tax collections, and accounting and auditing principles and procedures; investigation techniques and procedures; rules of evidence and court procedure; laws of arrest, search and seizure, legal rights of citizens, and service of legal process; provisions of the California Penal Code, the Evidence Code, and the Code of Civil Procedures.

Ability to: Analyze situations accurately, apply specialized knowledge, and adopt an effective course of action; gather, analyze, evaluate, and present facts and evidence and make recommendations; maintain cooperative relations with Federal, State, and local law enforcement agencies and others contacted during the course of work; use, maintain, and qualify with approved firearms; prepare reports; communicate effectively.

Also, ability to learn and apply criminal and civil investigative techniques and procedures; provisions of the California Personal Income Tax Law, Bank and Corporation Tax Law, Homeowners and Renters Assistance Law, Political Reform Act, Federal Income Tax Laws, and the California Penal Code; rules, legal opinions, and court decisions relating to those laws; methods used in attempting to violate the laws administered by or affecting the Franchise Tax Board and ability to detect such violations; laws of arrest, rules of evidence, and court procedures; court decisions relating to the constitutional rights of persons accused or suspected of having committed a crime; purposes, organization, and activities of Federal, State, and local law enforcement agencies.

Investigation Specialist II (Technical), Franchise Tax Board

Knowledge of: All of the above, and the most sophisticated civil and criminal tax fraud investigative techniques, and interview process and procedures; training techniques.

Ability to: All of the above, and plan and conduct the most difficult and sensitive criminal and civil tax fraud investigations and audits.

Investigation Specialist II (Supervisor), Franchise Tax Board

Knowledge of: All of the above, and principles and techniques of personnel management, supervision, and employer-employee relations; a manager's responsibility for promoting equal opportunity in hiring and employee development and promotion, and for maintaining a work environment that is free of discrimination and harassment; departmental administrative goals.

Ability to: All of the above, and plan, organize, and direct the work of others; develop the skills and abilities of subordinate staff; effectively promote equal opportunity in employment and maintain a work environment that is free of discrimination and harassment.

Special Personal Characteristics

All Levels:

No illegal involvement in controlled substances as an adult; willingness to travel and to work irregular hours and overtime in various locations throughout the State; be exposed to potentially dangerous situations; tact; reliability; physical agility necessary to perform the essential duties of the position; keenness of observation and good memory for faces, places, and incidents; willingness to associate with criminally inclined persons and environments in performance of duties; willingness to work undercover and participate in covert moving or stationary surveillances; willingness to utilize assigned weaponry; willingness to pursue potentially violent repeat offenders and effect their arrest; satisfactory record as a law-abiding citizen; maintain good credit; willingness to use all appropriate means, including deadly force, to carry out peace officer duties; exercise good judgment; and demonstrate good work habits.

Possession of a valid driver license of the appropriate class issued by the Department of Motor Vehicles. Applicants who do not possess this license will be admitted to the examination but must secure the license prior to appointment.

Age Limitation

Minimum age for appointment is 21 years of age.

Peace Officer Standards

All Levels:

Citizenship Requirement: Pursuant to Government Code Section 1031(a), in order to be a peace officer, a person must be either a U.S. Citizen or be a permanent resident alien who is eligible for and has applied for U.S. Citizenship. Any permanent resident alien who is employed as a peace officer shall be disqualified from holding that position if his/her application for citizenship is denied.

Felony Disqualification: Pursuant to Government Code Section 1029, persons convicted of a felony are disqualified from employment as peace officers except as provided under Welfare and Institutions Code, Division 2, Chapter 3, Article 8, Section 1179(b), or Division 2.5, Chapter 1, Article 4, Section 1772(b). Except as provided for by these statutes, persons convicted of a felony are not eligible to compete for, or be appointed to, positions in these classes.

Firearm Conviction Disqualification: Anyone who is restricted for employment-related purposes from accessing, possessing, carrying, receiving, or having under his/her control a firearm or ammunition under all applicable State or Federal laws is ineligible for appointment to any position in these classifications.

Background Investigation: Pursuant to Government Code Section 1031, persons successful in peace officer examinations shall be required to undergo a thorough background investigation prior to appointment. Persons who have previously undergone a background investigation may be required to undergo only a partial background investigation.

Medical Requirement: Pursuant to Government Code Section 1031, persons appointed to a peace officer class shall undergo a medical examination to determine that he or she can perform the essential functions of the job safely and effectively.

Drug Testing Requirement: Applicants for positions in these classes are required to pass a drug-screening test. (The drug-screening test will be waived for employees who are currently in a designated "sensitive" class for which drug testing is required under State Personnel Board Rule 213.)

Class History